https://www.taxtmi.com/caselaws?id=770533 ITAT, Pune - AT allowed the assessee's grounds for statistical purposes and set aside the disallowance under s.57(iii), finding that documentary evidence supporting exemption u/s 10(23C)/57 and nexus of salary grants to salary expenditure was on record but not adequately considered. The Tribunal remanded the matter to the AO for fresh verification of documents already filed and any additional evidence the assessee may produce, directing the AO to decide the issue afresh on merits in accordance with law. en-us Wed, 15 Jan 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770533 ITAT, Pune - AT allowed the assessee's grounds for statistical purposes and set aside the disallowance under s.57(iii), finding that documentary evidence supporting exemption u/s 10(23C)/57 and nexus of salary grants to salary expenditure was on record but not adequately considered. The Tribunal remanded the matter to the AO for fresh verification of documents already filed and any additional evidence the assessee may produce, directing the AO to decide the issue afresh on merits in accordance with law. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770533